Section 8-208 - Tax credit - For tax paid to other state.

§ 8-208. Tax credit - For tax paid to other state.
 

A savings bank or savings and loan association doing business outside this State may claim a credit against the financial institution franchise tax equal to the amount paid to another jurisdiction as: 

(1) a tax based on savings accounts or saving share accounts bought in this State; 

(2) a tax on gross receipts from business done in this State; or 

(3) a tax on income derived from business done in this State. 
 

[1988, ch. 2, § 1.]